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2013 (6) TMI 107 - CESTAT NEW DELHITurnover charges & V-SAT Charges - valuation - inclusion - forward contract service - whether would form part of the value for the services rendered by them as said charges are collected by the applicant from its customers and deposited with the respective commodity exchanges - Held that:- As decided in M/s. LSE Securities Ltd. Vs. CCE [2012 (6) TMI 364 - CESTAT, New Delhi] the turnover charges and other identical statutory charges are not in the nature of commission or brokerage and should not be taxed under the said category. Similarly, in the case of Saurin Investments Pvt. Ltd. Vs. CST, Ahmedabad (2009 (5) TMI 99 - CESTAT, AHMEDABAD) has held that the fixed charges collected from the customers and deposited with the stock exchangers will not be added to the value of the services taking note of the Boards Circular No.B-11/2000-TRU dated 9.7.2001.
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